Follow-Up Audit of Sarasota County Area Transit (SCAT) Bus Operations Cash Handling, December 2017

3 |  A u d i t o f S C A T B u s O p e r a t i o n s C a s h H a n d l i n g  N o v e m b e r 2 0 1 6 background and objectives The Clerk of the Circuit Court and County Comptroller’s  Internal Audit Department and Office of  the Inspector General has completed an audit of the Sarasota County Area Transit Bus  Operations Cash Handling. The audit was planned and conducted in accordance with the  International Standards for the Professional Practice of Internal Auditing (Standards) . Those  standards require that we plan and perform the audit to obtain sufficient, appropriate evidence  to provide a reasonable basis for our findings and conclusions based on our audit objectives.  We believe the evidence obtained provides a reasonable basis for our findings and conclusions  based on our audit objectives. The purpose of the audit was to:   Evaluate the physical security of farebox receipts, and   Evaluate the processes for processing, preparing for deposit, and reconciling farebox  receipts in order to ensure compliance with applicable policies and procedures.  Background  Sarasota County Area Transit (SCAT) is responsible for administering, providing, and  maintaining the public transportation system in Sarasota County. As reported in the fiscal year  2015 County Comprehensive Annual Financial Report, SCAT maintains 24 fixed‐line bus routes  serviced by 64 buses, para‐transit services with 32 buses, and a commuter (express) bus service  with eight buses. Payment for para‐transit services are made in advance, while riders of the  fixed‐route and express services may purchase bus passes at various locations throughout the  County or they may pay cash fares when boarding.   Cash fares are processed by the computerized GFI Genworth (GFI) farebox by the bus operator  selecting the appropriate fare rate from a keypad on the farebox. If the fare is less than the  cash presented for payment, a change pass is generated for the rider. At the end of the day, an  electronic probe is placed on the side of the farebox in each bus. The electronic probe  downloads transaction data from the farebox, including revenues, and when the download is  completed, the cash box within the farebox is automatically unlocked. The cash box is taken to  the location of the collection receptacle where it is emptied. The cash is at no time accessible to  the operator. After all buses are probed and the cash boxes are emptied, the data stored on the  probe is uploaded into the main GFI computer system.  Daily, SCAT Fiscal Management personnel count and prepare the cash for deposit. Prepared  deposits are picked up daily by an armored car service. The GFI system report is generated that